2014 (7) TMI 282

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..... could not have been correct. It was also submitted that in several cases the amount was not actually received - Tribunal while passing the order in the absence of the learned Chartered Accountant, probably missed certain important submissions. Moreover we also find that the financial difficulties explained by the appellants also have some validity. Most important part is the fact that the claim of the appellant they have not collected entire amount of service tax is required to be verified and the revised quantification based on the actual amounts received may have to be done. Since the appellant has paid nearly 1/3rd of the total amount payable, we consider that at this stage itself the matter should be remanded for fresh considerati .....

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..... alary for a minimum period of two to three months. iv. Appellant had utilised the service tax amount along with other funds to pay such termination pay as the banker had not supported for additional funds. v. In the meantime, the appellant had mobilized certain amount and paid around ₹ 40 lakhs to the service tax department. vi. In the meantime, the residential house of the directors of the company also got auctioned by the bank and therefore the appellant could not pay the balance amount. b. In the meantime, the business of the appellant closed due to severe financial crisis and also termination of contract by the customers and hence could not deposit the amount to the department. c. The .....

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..... t the appellant had collected the tax is not entirely correct in view of the fact that the provisions of Section 73A have not been invoked. Further it was also stated that appellant collected service tax excluding the salary portion and therefore the observations of the Commissioner could not have been correct. It was also submitted that in several cases the amount was not actually received. 4. The above observations would show that there is substance in the appellant s claim that this Tribunal while passing the order in the absence of the learned Chartered Accountant, probably missed certain important submissions. Moreover we also find that the financial difficulties explained by the appellants also have some validity. Most important pa .....

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